2017 (6) TMI 96

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....i, A.R. ORDER Per: S.K. Mohanty Denial of cenvat credit on inputs, used in manufacture of finished goods cleared on payment of duty, on the ground that the process undertaken by the appellant does not amount to manufacture, is the subject matter of present dispute. 2. Brief facts of the case are that the appellant is a manufacturer of printed /laminated /metallised flexible plastic fil....

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....nt. Finally the Department restored the registration certificate and as a consequence, the appellant started paying excise duty "under protest" on all its clearances. The appellant also started availing cenvat credit in respect of Central Excise Duty paid on the inputs and capital goods, and the service tax paid on the input services, used in or in relation to such process of manufacture. On 31.07....

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....h sides and perused the records. 4. It is an admitted fact on record that the Registration Certificate surrendered by the appellant on 14.06.2005 was restored by the Department, stating that the processes undertaken by the appellant amount to manufacture. The relevant portions in the letter dated 25.08.2005, addressed by the Additional Commissioner (Tech.) to the appellant are extracted herein ....

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....by the appellant, was retained as the Government Revenue. As such, cenvat credit taken on the inputs, input services and capital goods, cannot be denied on the ground that those goods and services were used for manufacture of non-dutiable goods, on which duty liability has been discharged from cenvat credit account. 6. In this context, this Tribunal in the case of Ajinkya Enterprises vs. Commis....